Refund of CENVAT credit allowed to notified exempt units with monthly filings, verification and provisional disbursement rules. Rule 5A allows refund of unutilised CENVAT credit on inputs where manufacturers clear specified exempted final products and cannot utilise that credit for excise payment. Eligible manufacturers must file a declaration with the Assistant/Deputy Commissioner and submit a detailed monthly statement by the seventh day of the following month. The authority shall verify and refund the balance within three months, or provisionally release eighty percent pending verification, under the notified procedure.